Michigan Compiled Laws

Mich. Comp. Laws § 48.40 (2026)

County treasurer; duties as to county moneys.

✓ current as of July 2026

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Revised Statutes of 1846

R.S. of 1846

48.40 County treasurer; duties as to county moneys.

Sec. 40.

It shall be the duty of the county treasurer to receive all moneys belonging to the county, from whatever source they may be derived; and all moneys received by him for the use of the county, shall be paid by him only on the order of the board of supervisors, signed by their clerk, and countersigned by their chairman, except when special provision for the payment thereof is or shall be otherwise made by law.

History: R.S. 1846, Ch. 14 ;-- CL 1857, 382 ;-- CL 1871, 516 ;-- How. 524 ;-- CL 1897, 2539 ;-- CL 1915, 2366 ;-- CL 1929, 1266 ;-- CL 1948, 48.40

Notes of Decisions

Cited in 3 cases, 1970–1975 · leading case: Wayne Circuit Judges v. Wayne Cnty., 190 N.W.2d 228 (Mich. 1971).

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Wayne Circuit Judges v. Wayne Cnty., 190 N.W.2d 228 (Mich. 1971). · cites it 4× “MCLA § 48.40 (Stat Ann 1961 Rev § 5.686) makes it the duty of the county treasurer to pay out county funds, "only on the order of the board of supervisors * * * except where special provision for the payment thereof is, or shall be otherwise made by law.”

Goodwin v. S. A. Healy Co., 174 N.W.2d 755 (Mich. 1970). “As previously noted in this opinion, while it is purported that an agreement was entered into by the corporations, it was never introduced in evidence and is not a part of the record before this Court. Some conflicting evidence was presented— payrolls, insurance, withholding,…”

Holdren v. Lease Mgmt., Inc., 233 N.W.2d 59 (Mich. Ct. App. 1975). · cites it 2× “” A cogent discussion delineating the nature of our inquiry is found in 1A Larson, Workmen’s Compensation Law, § 48.40, pp 8-253-8-254: *513 "when a single employee works for two or more employers, an arbitrary two-way classification distinguishing 'joint employment’ and 'dual…”

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